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A survival analysis of organizational turnover in the auditing profession

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  • Kris Hardies

    (University of Antwerpen, Antwerpen, Belgium)

Abstract

This study uses survival analysis to examine employee turnover in the auditing profession. Building on the Job Demands-Resources model, I analyze the impact of job characteristics (demands and resources) and personal characteristics on organizational turnover. The study is based on a survey among a sample of 309 employees who either were or had been employed in the Belgian auditing profession. At any particular point in time, excess job demands (e.g., workload) increase and job resources (e.g., organizational support for alternative work arrangements) decrease the risk of organizational turnover. Higher family involvement (personal demands) is also associated with increased turnover risk.

Suggested Citation

  • Kris Hardies, 2023. "A survival analysis of organizational turnover in the auditing profession," Maandblad Voor Accountancy en Bedrijfseconomie Articles, Maandblad Voor Accountancy en Bedrijfseconomie, vol. 97(1-2), pages 5-16, March.
    • Handle: RePEc:arh:jmabec:v:97:y:2023:i:1-2:p:5-16
    DOI: 10.5117/mab.97.90216
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